本文選題：勘察設(shè)計項目　切入點：責(zé)任成本管理法　出處：《河北工業(yè)大學(xué)》2014年碩士論文

【摘要】：工程建設(shè)項目是我國經(jīng)濟快速發(fā)展的重要支撐,隨著社會經(jīng)濟的發(fā)展，工程建設(shè)領(lǐng)域的投資也在不斷增長，工程建設(shè)項目從合同的角度被分成勘察、設(shè)計、施工，總包等多種類型，每類項目都有自身的特點，因此，建設(shè)項目的成本控制研究也需要劃定不同的項目，作者所從事的工作單位是建筑設(shè)計公司，承擔(dān)的項目都是勘察設(shè)計項目，因此本論文所研究的是勘測設(shè)計項目的成本控制。和其他項目一樣，勘察設(shè)計項目也有著自身的特點，該類項目的成本控制和其他項目的成本控制有著共性，同時也有著其獨特性，比如，，勘察設(shè)計前期，勘察設(shè)計費很難計算，目前一般都是按規(guī)范的百分比乘以整個建設(shè)項目的投資額收取的，在勘察設(shè)計實施過程中由于成本的消耗和施工階段相比較缺少物質(zhì)性而很難控制。同時隨著工程建設(shè)領(lǐng)域尤其是房地產(chǎn)行業(yè)受國家宏觀政策調(diào)控的持續(xù)存在，調(diào)控的周期、措施、影響的不確定性也越來越大，商業(yè)開發(fā)的住宅產(chǎn)品是調(diào)控的重點，公共建筑的需求會逐步加大，這種趨勢下，許多企業(yè)的產(chǎn)品和客戶如果過于集中于房地產(chǎn)的住宅產(chǎn)品，這無疑增大了企業(yè)風(fēng)險。面對潛在危機，企業(yè)逐漸認識到當(dāng)外界系統(tǒng)風(fēng)險逐漸顯現(xiàn)，通過加強公司內(nèi)部管理，特別是對項目成本的合理規(guī)劃尤為重要。 本文以天津市天友建筑設(shè)計股份有限公司為背景，對公司現(xiàn)有經(jīng)營模式、業(yè)務(wù)流程，以及公司現(xiàn)有項目成本控制現(xiàn)狀進行了深入分析，總結(jié)得出公司現(xiàn)階段存在的問題。通過責(zé)任成本管理法與作業(yè)成本管理法結(jié)合運用，提出適用于公司項目成本控制的相關(guān)制度，并設(shè)計項目竣工報告模板。在項目預(yù)算管理方法的研究過程中，通過對責(zé)任成本管理的應(yīng)用，根據(jù)公司的實際情況將現(xiàn)有運營主體準確劃分為多個中心，保證了預(yù)算目標整體的準確性以及績效考核目標的合理性。同時，對于公司項目人力成本支出通過作業(yè)成本管理法進行核算與控制，使公司該類成本核算更加精細化，實現(xiàn)成本的有效控制。
[Abstract]:Engineering construction project is an important support for the rapid economic development of our country. With the development of social economy, the investment in engineering construction field is also increasing. The engineering construction project is divided into survey, design and construction from the angle of contract. Each type of project has its own characteristics. Therefore, the research on cost control of construction projects also needs to define different projects. The author's work unit is the architectural design company, and the projects undertaken are reconnaissance and design projects. Therefore, this paper studies the cost control of survey and design projects. Like other projects, survey and design projects also have their own characteristics, the cost control of this kind of projects and the cost control of other projects have a common character. At the same time, it also has its own uniqueness. For example, in the early stages of investigation and design, it is very difficult to calculate the investigation and design costs. At present, they are generally charged by multiplying the investment amount of the whole construction project by the percentage of the norm. It is very difficult to control the cost consumption and construction stage in the process of investigation and design implementation. At the same time, with the continuous existence of the engineering construction field, especially the real estate industry being regulated by the national macro policy, the period of regulation and control, Measures, the impact of the uncertainty is also increasing, commercial development of residential products is the focus of regulation and control, the demand for public buildings will gradually increase, under this trend, many enterprises' products and customers if they focus too much on real estate residential products, In the face of the potential crisis, the enterprises gradually realize that it is very important to strengthen the internal management of the company, especially the reasonable planning of the project cost. Based on Tianjin Tianyou Architectural Design Co., Ltd., this paper makes an in-depth analysis of the company's existing business model, business process and current project cost control situation. Through the combination of responsibility cost management method and activity-based cost management method, the paper puts forward the relevant system applicable to the project cost control of the company. In the research process of project budget management method, through the application of responsibility cost management, according to the actual situation of the company, the existing operators can be divided into multiple centers accurately. It ensures the accuracy of the budget target as a whole and the reasonableness of the performance appraisal target. At the same time, the project human cost expenditure of the company is calculated and controlled by the activity-based cost management method, which makes the cost accounting of this kind of company more detailed. Achieve effective cost control.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.92;F406.7

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